TBNPortugal
From IRC to research incentives, which brings OE to companies
Publication: ECO
Author: Patrícia Abreu
Source published: 09/10/2026, 05:59:10 UTC
Briefing created: 14/11/2026, 16:33:12 UTC
Based on a feed excerpt; full article content has not been acquired. Source evidence retrieved 09/10/2026, 06:11:26 UTC.
Briefings
Portugal's 2027 budget proposal includes a 1% reduction in the Corporate Income Tax (IRC) rate from 19% to 18%, with the fiscal impact on public revenue partially offset by economic growth. The SIFIDE II research and development incentive regime is extended through 2027, maintaining a total of €1.132 billion in incentives. The government also commits to a €107.6 million structural reform program, representing a 57% reduction from the previous year's €250.3 million budget, alongside continued investment in the PRR and European funds.
Key points
- The Corporate Income Tax (IRC) rate in Portugal is scheduled to decrease from 19% to 18% in 2027, with the fiscal impact on public revenue partially offset by expected economic growth.
- The SIFIDE II research and development incentive regime is extended through 2027, maintaining a total of €1.132 billion in incentives for eligible R&D expenses.
Context
This briefing covers the Portuguese government's 2027 budget proposal, which includes a 1% reduction in the Corporate Income Tax rate and the extension of the SIFIDE II research and development incentive regime. The government aims to support sustainable economic growth and competitiveness while reducing bureaucratic burdens.
Limitations
The evidence is limited to the 2027 budget proposal and does not include data on the actual implementation or long-term outcomes of these measures. The fiscal impact on public revenue is estimated based on the proposed tax rate reduction and economic growth assumptions, which may not reflect real-world scenarios.
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